How Long Can You Claim Head of Household?

The Head of Household filing status offers tax advantages, including a larger standard deduction and more favorable tax brackets compared to filing as Single. For the 2024 tax year, the standard deduction for Head of Household is $21,900, higher than the $14,600 for Single filers. This status is not a permanent designation; your ability to claim it is determined each year based on your circumstances on December 31st, meaning you must re-qualify annually.

The Three Annual Tests for Head of Household

To qualify for Head of Household status, you must satisfy three specific tests each year. The first is the unmarried test, which requires that you are unmarried on the last day of the tax year. This includes being legally divorced or separated. An exception exists for individuals who are married but are “considered unmarried” for tax purposes, which applies if you file a separate tax return, your spouse did not live in your home for the last six months of the year, and your home was the main home for your child.

The second requirement is the household maintenance test. You must have paid more than half the cost of keeping up a home for the year. These costs include expenses like:

• Rent or mortgage interest
• Property taxes
• Utilities
• Home repairs
• Food eaten within the home

The final requirement is the qualifying person test. This test mandates that your home served as the main residence for a qualifying person for more than half of the year. Absences for special circumstances, such as attending college or military service, are considered temporary and do not disqualify you.

Defining Your Qualifying Person

A qualifying child must meet several criteria. The relationship test requires the child to be your son, daughter, stepchild, foster child, sibling, or a descendant of any of them. The age test requires the child to be under 19 at the end of the year, or under 24 if they were a full-time student for at least five months of the year.

A residency test mandates the child must have lived with you for more than half the year, though temporary absences for school or illness are permitted. The support test requires that the child did not provide more than half of their own financial support during the year.

The rules for a qualifying relative are different. This category can include:

• Parents
• Grandparents
• Siblings
• In-laws

For a relative to qualify, you must have provided more than half of their total support for the year, and their gross income must be less than $5,050 for tax year 2024. A rule applies to a dependent parent: they do not need to live with you, but you must pay for more than half the cost of maintaining their main home for the entire year, which can include a rest home.

How Life Changes Impact Your Filing Status

Your eligibility for Head of Household can change from one year to the next based on life events. Getting married at any point during the year means you are considered married for the entire year and cannot file as Head of Household unless you meet the “considered unmarried” criteria. If your divorce is finalized by December 31st, you are considered unmarried for the whole year and may become eligible.

A child’s change in status is a common reason for eligibility to end. If a child turns 19 (and is not a student), or 24 after finishing college, they may no longer qualify based on the age test. Likewise, if the child begins providing more than half of their own support or moves out permanently, you would lose eligibility.

Changes related to a qualifying relative can also end your eligibility. If the relative’s gross income exceeds the annual limit or you stop providing more than half their support, they no longer qualify. Eligibility is also lost if the relative passes away without living with you for more than half the year.

For divorced or separated parents, tie-breaker rules apply when a child could qualify for both parents. Only the custodial parent—the one with whom the child lived for more nights during the year—is entitled to claim the child for Head of Household purposes. The noncustodial parent cannot use that child to qualify, even if an agreement allows them to claim the child as a dependent.